https://www.taxtmi.com/caselaws?id=402954 The service provided by the State of Gujarat, involving licensing rights to use minerals for exploration and evaluation, was classified under Heading 9973, specifically sub-heading 997337. The service did not fit under specific items of Tariff Heading 9973 but fell under the residual entry. The rate of GST applicable to this service, for which royalty is paid, was determined to be 18% (9% CGST + 9% SGST) based on relevant notifications and legislative intent. en-us Thu, 17 Sep 2020 00:00:00 +0530 Fri, 15 Jan 2021 11:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402954 The service provided by the State of Gujarat, involving licensing rights to use minerals for exploration and evaluation, was classified under Heading 9973, specifically sub-heading 997337. The service did not fit under specific items of Tariff Heading 9973 but fell under the residual entry. The rate of GST applicable to this service, for which royalty is paid, was determined to be 18% (9% CGST + 9% SGST) based on relevant notifications and legislative intent. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402954